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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 21, No 1 (2017): January 2017" : 10 Documents clear
CAN RELIANCE ON MULTIPLE PERFORMANCES MEASURES (RMPM) BOOST EMPLOYEE PRODUCTIVITY THROUGH EMPLOYEE LOYALTY? Putri, Marthalia; Yuliansyah, Yuliansyah
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.847 KB) | DOI: 10.24912/ja.v21i1.139

Abstract

The aim of the study is to investigate the extent to which reliance on multiple performances measures (RMPM) leverages employee productivity. Assuming that this relationship exists when an employee has a high level of loyalty, we survey nurses and doctors in several healthcare organisations in Bandar Lampung.  Eighty-two returned surveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, we found that RMPM can leverage employee productivity through employee loyalty, but we found no direct effect of RMPM on employee productivity.  This study enriches research on management accounting and on employee behaviour in the service sector, in particular in health care organizations.
PERAN AKUNTAN BERBASIS VALUES DRIVEN ACCOUNTING SEBAGAI UPAYA PENCIPTAAN DAYA SAING BERKELANJUTAN Amerieska, Siti
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.919 KB) | DOI: 10.24912/ja.v21i1.134

Abstract

Persepsi dan fokus dalam akuntansi perlu adanya pergeseran paradigma dalam menghadapi turbulence ekonomi (kondisi ketidak pastian usaha).Peran seorang akuntan tidak hanya sekedar sebagai compliance driver, yang memiliki tugas menyusun laporan keuangan saja, melainkan dapat memberikan nilai tambah value driven kepada organisasi bisnis sebagai partner pengambilan keputusan yang berfokus pada kinerja, perolehan laba pasar dan perbaikan. Penelitian ini bertujuan untuk memberikan ide atau pemikiran strategis kepada akuntan agar dapat lebih terlibat dalam peran value driven. Jenis pada penelitian ini berupa penelitian deskriptif. Pembahasan artikel ini tentang membangun paradigma akuntan sebagai value driven, bagaimana menggeser fokus biaya menjadi pada kinerja, menggeser paradigma technical cost menjadi level strategic. Selain paradigma value driven yang dibangun, dalam artikel ini juga dibahas pemetaan level strategic peran akuntan yang selama ini terjadi di dunia bisnis. Setelah adanya pemetaan level peran akuntan kemudian di analisis bagaimana peran akuntan ini dapat menghadapi resiko ketidak pastian usaha di era Masyarakat ekonomi Asean.
PROFITS: A CASE OF EXCHANGE RATE VOLATILITY Budiono, Gatut L; Firdayasa, Agnesya
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.486 KB) | DOI: 10.24912/ja.v21i1.135

Abstract

The purpose of this research was to measure the effect of exchange rate volatility on the companies’ profit in food and beverages sub sector with revenue and expenses as an intervening. The analysis technique used in this research was regression and path analysis.  The financial statement and middle exchange rate of first quarter of 2012 to 2015 third quarter IDX and BI secondary data was incorporated in the research. These research result showed that the exchange rate volatility may affect companies’ profit in food and beverages sub sector either directly or indirectly.
STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sihombing, Jenny; Agoes, Sukrisno; Santoso, Urip
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.635 KB) | DOI: 10.24912/ja.v21i1.140

Abstract

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.
KETERKAITAN KESEHATAN SPIRITUAL (SPIRITUAL WELL-BEING) DAN ORIENTASI KEPUTUSAN ETIS (ETHICAL ORIENTATION OF DECISION MAKING) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016) Ardana, I Cenik; D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.233 KB) | DOI: 10.24912/ja.v21i1.136

Abstract

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth’s ethical orientation of decision-making (EDM) construct (1980), and (3) to examine the correlation of Fisher’s SWB variables with Forsyth’s EDM variables (1980). Testing instruments or measurement models  uses confirmatory factor analysis and Cronbach Alpha's reliability and testing correlation uses Perlson's correlation. The data is processed with SPSS version 22. The results of this study showed that: (1) the measurment model of Fisher’s  SWB construct is valid and reliable; (2) the measurment model of Forsyth’s EDM construct is also valid and reliable. It is also concluded that there is a positive and significant correlation between ideal spiritual well-being (ISWB) construct, either in whole (ISWB) and each dimension (ICSWB, IPSWB, ITSWB, IESWB) with ideal ethical orientation of decision-making (IEDM). There is also a positive and significant relationship between lived spiritual well-being (LSWB) construct as a whole with  relative ethical orientation of decision-making (REDM). In testing the correlation of each dimension of LSWB construct (LCSWB, LPSWB, LTSWB, LESWB) with  REDM construct, despite all the dimensions of LSWB shows positive correlations  with REDM, but the level of significance of the association varies.
KARAKTERISTIK KEPALA DAERAH DAN AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Frasti, Hesy Erlisa; Dita, Elvanya Purba; Pracinthea, Euodia; Syahputra, Ade; Widyawati, Arini; Hananto, Santoso Tri
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.393 KB) | DOI: 10.24912/ja.v21i1.131

Abstract

This study aimed to examine the effects of  regent/ mayor  characteristics on financial statement of local government’s audit delay in Indonesia. Regional head are characterized by age, educational background, executive work experience, and educational level. The population of this study were all of districts/municipalitie in Indonesia. This study uses 142 districts/municipalities as sample using purposive sampling method. The secondary data was obtained from Audit Board of the Republic of Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia (Kemendagri). Data was analyzed using  regression  model.  The analysis showed  that  the  economics  or  accounting educational background has negatively affected on financial statement of local government’s audit delay in Indonesia. However, age, executive work experience, and education level do not affect financial statement of local government’s audit delay in Indonesia.
HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Setiawan, Antonius Singgih; Rahmawati, Rahmawati
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.359 KB) | DOI: 10.24912/ja.v21i1.137

Abstract

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.
MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD Merawati, Luh Komang; Mahaputra, I Nym Kusuma Adnyana
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.38 KB) | DOI: 10.24912/ja.v21i1.132

Abstract

Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to the intentionally accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze with  two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention of  fraud.
PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT Ngadiman, Ngadiman; Felicia, Felicia
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.491 KB) | DOI: 10.24912/ja.v21i1.138

Abstract

The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.
FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN Wahyuni, Wahyuni; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.437 KB) | DOI: 10.24912/ja.v21i1.133

Abstract

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.

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